ii. Sources of Funding: The implementation of NPoA envisages three main sources of funding, namely, the national and state budgets; private sector; development partners and the civil society. The main source of funding of NPoA in Nigeria is the budgetary system both at the Federal and State Government levels. Some support is however received from development partners, especially the UNDP and some other development partners such as the UK Department for International Development which are collaborating with Federal and State Governments especially in the areas of education, capacity building and public service reform. The private sector and the civil society are not yet involved in the funding of the NPoA. iii. Costing: Costing of projects and programmes is highly technical yet central to the efficient implementation of projects and programmes. The costing of NPoAs if not done within the national budgetary framework often leads to double counting. iv. Monitoring and Evaluation: Under the APRM structures exists the National Committee on Monitoring and Evaluation which is charged with the responsibility for monitoring and evaluation. There are thus three institutions for monitoring and evaluation, namely; the National Planning Commission charged with the overall monitoring and evaluation of national projects and programmes; the resident Department of Planning, Monitoring and Evaluation of the NEPAD Nigeria Office, and the APRM Department. This arrangement can lead to conflicts and duplication of functions which need to be carefully managed. 28